Hungary has introduced a new obligation for businesses that issue receipts outside the existing online cash register network. From 1 September 2026, these businesses must report receipt data to the National Tax and Customs Administration (NAV) on a regular basis. This guide explains who is affected, what has to be reported, and the timeline for full compliance.
Who This Affects
The new rule targets businesses that were previously outside NAV’s real-time data reporting system, specifically those issuing paper receipts from receipt booklets or through standalone software that does not already transmit data to NAV automatically.
Businesses already using a NAV-connected online cash register, or a modern e-cash register, are not affected by the new reporting step. Their sales data already reaches NAV automatically, so no extra action is required. The obligation also does not apply to businesses that only issue invoices rather than retail receipts.
What Has to Be Reported
From 1 September 2026, affected businesses must report their receipt data to NAV within three calendar days of issuing the receipt, submitted in daily batches and broken down by VAT content.
This replaces the previous, more fragmented deadline structure, under which the reporting window depended on the VAT amount involved, ranging from one day for higher-value receipts to four days for smaller ones. The new rule applies a single three-day deadline regardless of VAT content, which simplifies the process considerably. Earlier proposals that would have required each individual receipt to be reported separately were dropped, so batch reporting remains the standard approach.
How to Report
NAV offers several ways to meet the obligation, depending on business size and existing systems:
- The ePenztargep app, a free mobile application from NAV that lets a business record and transmit receipt data directly, without acquiring new hardware.
- A simple web interface on NAV’s Pénztárgép Portál (formerly known as KOBAK), suitable for businesses with a lower volume of manual entries.
- A machine-to-machine interface, intended for businesses handling larger volumes of receipt data who want to connect their own systems directly to NAV.
Businesses that switch to a connected e-cash register avoid the daily reporting obligation entirely, since the data is transmitted automatically at the point of sale.
Transition Period and Penalties
NAV has granted a four-month transition period running from September through December 2026. During this window, no fines are imposed for missed reporting deadlines, giving businesses time to choose and implement the reporting method that suits them best. From 1 January 2027, the grace period ends and standard compliance obligations apply in full.
What Comes Next
The September 2026 change is part of a broader shift toward fully digital receipts in Hungary:
- From 1 January 2027, any newly purchased cash register must be one of the new e-cash register models.
- Existing online cash registers must be phased out and replaced with e-cash registers by 1 July 2028.
- Ten-year archiving: receipts issued through the new digital system are archived by NAV for ten years, which means businesses using it no longer need to retain paper copies themselves for that purpose.
How Leinonen Can Help
Working out whether this obligation applies to a specific business, and choosing the most practical way to comply, depends on how sales are currently processed and what systems are already in place. Leinonen team in Hungary can review your current receipt and cash register setup, confirm your reporting obligations under the new rule, and help you plan the transition to a compliant e-cash register ahead of the 2028 deadline.
To find out more, get in touch with our team.
